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audit procedures

This topic has 4 replies, 3 voices, and was last updated 11 years ago by Ken Garrett.

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May 29, 2013 at 3:22 pm #127635
namratajain2012
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is it necessary to write the procedures in a sequence or is it ok if we write in a random order ? please guide
May 29, 2013 at 3:36 pm #127639
zlip792
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I think random order is allowed as well because in exam pressure I think there is always a catch and if the examiner will be super strict, hardly few will go through it. So I think no order is followed.
May 29, 2013 at 4:11 pm #127654
Ken Garrett
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What procedures are you referring to?
May 29, 2013 at 5:41 pm #127672
namratajain2012
Member
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for example: inorder to obtain sufficient evidence auditor procedure before or after inventory count during final audit. is it necessary to write the audit procedure in a sequence or can v write randomly ?
May 29, 2013 at 5:50 pm #127673
Ken Garrett
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If the procedures are performed at different times then you have to keep them separate. otherwise yuor answer will be very confusing.
It doesn’t matter whether you write all your post-count tests before all your pre-count tests.
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